Nowadays, organizations are facing more competitive environment under the impacts of globalization and technology. How to respond, forecast and keep their competitive advantage becomes very important and urgent for them to figure out. This impacts HR as well. As Wright & Snell pointed out HR faces three challenges now. The first challenge is value creation. In order to create value in global economy, ¡§HR executive must understand clearly the confluence of economic, social, and technological forces that drive industry competition¡¨ (Wright & Snell, 2005). The second challenge is value delivery. It becomes more urgent and vital for HR to demonstrate its tangible impacts by aligning with and driving the issues critical to business to deal with the pressing need (Wright & Snell, 2005). The third challenge is living value for HR profession. HR profession has to rediscover that they are not just order takers or implementers, but are guardians of organizations. Therefore, how to create more added-value becomes a very popular topic among HR filed especially for share-serviced organizations nowadays. Shared services is the idea that integrating resources in one place to reach economic of scale and serve to all countries of one region. This dissertation takes a qualitative approach to explore how shared-service organizations create their HR value by interviewing five muti-national organizations. The main argument of this dissertation is to discuss what happened on HR structure and role of Taiwan subsidiary after outsourcing the transactional part to create more value to organizations. There are three objectives in this dissertation. The first objective is the impacts on structure of Taiwan HR. The second objective is the impacts on Taiwan HR role and value creation. The final objective is delivery channel. Through interviewing shared-service organization, it enable us to have more understanding how they create their HR value and the impacts on HR structure and their roles in organizations.